CHALLENGES AND OPPORTUNITIES IN THE USE OF ACCOUNTING INFORMATION: AN ANALYSIS OF USERS AND ACCOUNTING INFORMATION SYSTEMS
CHALLENGES AND OPPORTUNITIES IN THE USE OF ACCOUNTING INFORMATION: AN ANALYSIS OF USERS AND ACCOUNTING INFORMATION SYSTEMS

Summary/Abstract: This paper explores the role and importance of the information provided by the accounting information system (AIS) for various categories of users, both internal (management, employees) and external (investors, creditors, tax authorities). In the first part, the main types of accounting information users and their specific needs are analyzed, highlighting how this information is essential for making economic and financial decisions. Additionally, the major challenges in using accounting information are discussed, including the accuracy and relevance of data, the complexity of financial reports, changes in accounting regulations, and data security. The paper emphasizes the need for AIS to adapt to the diverse needs of users and identifies advanced technology as a crucial factor in improving the quality and accessibility of accounting information. Finally, recommendations are provided for optimizing AIS, including implementing internal controls, using modern technologies, and increasing transparency in financial reporting. These measures are essential to ensure the relevance and efficiency of accounting information in a dynamic and ever-changing business environment.

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